法學期刊.
  • 社群分享
論著名稱: 稅法上的推定、擬制與處罰-太極門課稅案件的評述(Presumption, Legal Fiction and Fining of the Tax Law-Comments on the Tai Ji Men Tax Case)
編著譯者: 李惠宗
出版日期: 2014.10
刊登出處: 台灣/法令月刊第 65 卷 第 10 期 /9-31 頁
頁  數: 23 點閱次數: 941
下載點數: 92 點 銷售明細: 權利金查詢 變更售價
授 權 者: 李惠宗
關 鍵 詞: 敬師禮擬制禁止重複擬制推定實質課稅原則給付目的營業行為氣功
中文摘要: 太極門一開始受到污衊,雖然該案在刑事判決上無罪確定,但行政法院審理稅務案件不受刑事法院判決之拘束,有其法理基礎。但弟子基贈與的目的,願意以「敬師禮」,學習氣功、做人處事的態度,以期獲得心靈及心性上的平靜,應難以將此種「贈與」擬制為「學費」,此與加入補習班,形成有「對價關係」的「對待給付請求權」並不相同。
營業行為通常係為賺取價差,但有「價差」只是可以「推定」有營業行為。不是有價差的物品及金錢的交換,就可直接涵攝為營業。本文另提出稅法上「禁止重複擬制」之命題,因為直接以擬制之事實,再次作為裁罰之依據,有違反法律明確性之虞,特別是將「擬制」與「實質課稅原則」合併使用,將發生災難性的法律效果。
英文關鍵詞: Presents for Respecting the TeachersLegal FictionNot Having the Legal Fiction TwicePresumptionSubstantive Taxation PrinciplePurpose of PaymentBusiness BehaviorGigong
英文摘要: Tai Ji Men was tarnished from the beginning. Although it was innocent on the criminal trial, the Administrative Court when hearing the cases on the taxes is not bound by the court decisions of the criminal courts and their law as its basis. However, the students were willing to give “presents for respecting their teachers” to learn qigong and the attitude of life so that they could have the peace of mind. It would be hard to have the legal fiction on this kind of “giving” as “tuition.” This kind of giving is different from paying the tuition to a cram school where one can have a “consideration relationship” on “claiming a reciprocal rights.”
A business behavior is usually achieving profits by getting the difference in prices, but the “difference in prices” can only be presumed as a business behavior. Not every difference in prices and the exchange of money can be subsumed as a business behavior. This article raises the issue of “not having the legal fiction twice.” Because by using legal fiction as a factual basis and later uses it as the basis of penalty is against the certainty of the law, especially when combining “legal fiction” with “substantive taxation principle” and thus can lead to a catastrophic effect of the law.
目  次: 壹、事件緣起
貳、本案爭點
參、法理論述
一、刑事法院所認定的事實,行政法院是否應拘束?
二、「敬師禮」的性質與當事人的「給付目的」之探求
三、敬師禮作為「學費」的辯證
四、集體採購消費與營利行為之差異
五、一個新命題的發現-禁止重複擬制
肆、結語
相關法條:
相關判解:
相關函釋:
相關論著:
返回功能列